TC-922C, Refund of Tax Reported on Exempt Fuel for Non-Utah ...
TC-922C, Refund of Tax Reported on Exempt Fuel for Non-Utah ...
TC-922C, Refund of Tax Reported on Exempt Fuel for Non-Utah ...
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90000<br />
Instructi<strong>on</strong>s <strong>for</strong> <str<strong>on</strong>g>TC</str<strong>on</strong>g>-<str<strong>on</strong>g>922C</str<strong>on</strong>g><br />
This <strong>for</strong>m is required when you claim a refund <str<strong>on</strong>g>of</str<strong>on</strong>g> any <strong>Utah</strong> fuel taxes paid <strong>on</strong> exempt<br />
fuel use.<br />
You will need to maintain records <strong>for</strong> any amount <str<strong>on</strong>g>of</str<strong>on</strong>g> undyed diesel fuel you claim as<br />
exempt from fuel tax. If you use undyed diesel fuel in reefer units or other machinery<br />
and equipment that is not registered and not required to be registered <strong>for</strong> highway<br />
use, then you must maintain records documenting the use <str<strong>on</strong>g>of</str<strong>on</strong>g> the undyed diesel fuel<br />
<strong>for</strong> exempt purposes. Documentati<strong>on</strong> should include fuel purchase invoices (or bulk<br />
disbursement tickets) which identify the equipment into which the fuel was placed.<br />
You may be c<strong>on</strong>tacted to provide supporting in<strong>for</strong>mati<strong>on</strong> be<strong>for</strong>e your claim <strong>for</strong> refund<br />
can be approved.<br />
Federal ID (FEIN/EIN) : Use the federal ID number assigned by the federal<br />
government. Due to privacy issues, we discourage the use <str<strong>on</strong>g>of</str<strong>on</strong>g> Social Security<br />
Numbers.<br />
Filing Period: Must be date <str<strong>on</strong>g>of</str<strong>on</strong>g> purchase - not date <str<strong>on</strong>g>of</str<strong>on</strong>g> invoice. Period must be in<br />
whole calendar m<strong>on</strong>ths.<br />
For in<strong>for</strong>mati<strong>on</strong> call (801)-297-6800 or 1-888-251-9555. You may also access our<br />
web site at motorcarrier.utah.gov.<br />
Line by Line Instructi<strong>on</strong>s<br />
Part A (UTAH PTO ONLY)<br />
Record Retenti<strong>on</strong>: Power Take-<str<strong>on</strong>g>of</str<strong>on</strong>g>f (PTO) credit cannot be claimed unless the<br />
following detailed records are retained:<br />
Gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel dispensed into the fuel supply tank <str<strong>on</strong>g>of</str<strong>on</strong>g> each c<strong>on</strong>crete mixer.<br />
Gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel dispensed into the fuel supply tank <str<strong>on</strong>g>of</str<strong>on</strong>g> each trash compacti<strong>on</strong><br />
vehicle.<br />
The pounds <str<strong>on</strong>g>of</str<strong>on</strong>g> dry product loaded and <str<strong>on</strong>g>of</str<strong>on</strong>g>f loaded by PTO' s.<br />
The gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> liquid product pumped by PTO' s.<br />
Daily records <str<strong>on</strong>g>of</str<strong>on</strong>g> the actual fuel c<strong>on</strong>sumed by PTO' s.<br />
1. Enter the total gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel dispensed into all c<strong>on</strong>crete mixers in <strong>Utah</strong>.<br />
2. Multiply the gall<strong>on</strong>s <strong>on</strong> line 1 by .20.<br />
3. Enter the total gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel dispensed into all trash compacti<strong>on</strong> vehicles in<br />
<strong>Utah</strong>.<br />
4. Multiply the gall<strong>on</strong>s <strong>on</strong> line 3 by .20.<br />
5. Enter the pounds <str<strong>on</strong>g>of</str<strong>on</strong>g> dry product loaded or <str<strong>on</strong>g>of</str<strong>on</strong>g>f loaded in <strong>Utah</strong>.<br />
6. Divide line 5 by 6,000.<br />
7. Enter .75 or other pre-determined amount. <strong>Utah</strong> rule limits PTO fuel exempti<strong>on</strong><br />
allowance to .75 (or 3/4) <str<strong>on</strong>g>of</str<strong>on</strong>g> a gall<strong>on</strong> per 6,000 pounds <str<strong>on</strong>g>of</str<strong>on</strong>g> dry product loaded or<br />
<str<strong>on</strong>g>of</str<strong>on</strong>g>f loaded. Tests should be c<strong>on</strong>ducted to determine the actual amount. If tests<br />
determine the actual amount is less than .75, the lessor amount must be<br />
claimed.<br />
8. Multiply line 6 by line 7.<br />
9. Enter the gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> liquid pumped in <strong>Utah</strong>.<br />
10. Divide line 9 by 1,000.<br />
11. Enter .75 or other pre-determined amount. <strong>Utah</strong> rule limits PTO fuel exempti<strong>on</strong><br />
allowance to .75 (or 3/4) <str<strong>on</strong>g>of</str<strong>on</strong>g> a gall<strong>on</strong> per 1,000 gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> liquid pumped. Tests<br />
should be c<strong>on</strong>ducted to determine the actual amount. If tests determine the<br />
actual amount is less than .75, the lessor amount must be claimed.<br />
12. Multiply line 10 by line 11.<br />
13. Enter exempt PTO gall<strong>on</strong>s which cannot be claimed above. <strong>Utah</strong> statute<br />
exempts gall<strong>on</strong>s c<strong>on</strong>sumed in PTO devices from fuel tax. <strong>Fuel</strong> used <strong>on</strong>-highway<br />
<strong>for</strong> the purpose <str<strong>on</strong>g>of</str<strong>on</strong>g> idling a vehicle is not exempt from the fuel tax, since the fuel<br />
is used in the operati<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> a motor vehicle. <str<strong>on</strong>g>Tax</str<strong>on</strong>g> Commissi<strong>on</strong> rule sets <strong>for</strong>th<br />
allowances <strong>for</strong> the exempti<strong>on</strong>. If your tests show an amount other than the<br />
amount allowed by rule, you may claim the other amount provided you keep<br />
daily records to document your claim. Periodic testing is not sufficient to file a<br />
claim. Daily records must be retained to document the actual amount <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel<br />
c<strong>on</strong>sumed by the PTO’s. If using a method other than allowed by rule, you must<br />
c<strong>on</strong>tact the <str<strong>on</strong>g>Tax</str<strong>on</strong>g> Commissi<strong>on</strong>, Auditing Divisi<strong>on</strong> at (801) 297-4600 or 1-800-662-<br />
4335 ext. 4600. Attach a schedule explaining the methodology <str<strong>on</strong>g>of</str<strong>on</strong>g> your<br />
claim and the nature <str<strong>on</strong>g>of</str<strong>on</strong>g> the PTO operati<strong>on</strong>s.<br />
14. Add lines 2, 4, 8, 12, and 13.<br />
Part B<br />
15. Enter the total miles reported <strong>on</strong> the IFTA return <strong>for</strong> purposes <str<strong>on</strong>g>of</str<strong>on</strong>g> computing Miles<br />
Per Gall<strong>on</strong> (MPG) .<br />
16. Enter the tax paid gall<strong>on</strong>s dispensed into the fuel supply tanks <str<strong>on</strong>g>of</str<strong>on</strong>g> motor vehicles<br />
as reported <strong>on</strong> the IFTA return <strong>for</strong> purposes <str<strong>on</strong>g>of</str<strong>on</strong>g> computing MPG.<br />
17. Enter the amount <str<strong>on</strong>g>of</str<strong>on</strong>g> PTO gall<strong>on</strong>s c<strong>on</strong>sumed as shown <strong>on</strong> line14.<br />
18. Enter the amount <str<strong>on</strong>g>of</str<strong>on</strong>g> PTO gall<strong>on</strong>s c<strong>on</strong>sumed from PTO operati<strong>on</strong>s in other<br />
states. This figure is determined by applying the same percentages or other<br />
allowances used in Part A <strong>for</strong> <strong>Utah</strong> PTO operati<strong>on</strong>s to all n<strong>on</strong>-<strong>Utah</strong> PTO<br />
operati<strong>on</strong>s.<br />
19. Add lines 17 and 18.<br />
20. Subtract line 19 from line 16 to compute n<strong>on</strong>-PTO gall<strong>on</strong>s c<strong>on</strong>sumed.<br />
21. Divide line 15 by line 20 to compute travel MPG (MPG excluding PTO activities).<br />
22. Enter the taxable <strong>Utah</strong> miles shown <strong>on</strong> the IFTA tax return.<br />
23. Divide line 22 by line 21 to determine taxable fuel c<strong>on</strong>sumed in travel or n<strong>on</strong>-<br />
PTO operati<strong>on</strong>s in <strong>Utah</strong>.<br />
24. Add lines 17 and 23 to determine total <strong>Utah</strong> fuel calculated <strong>for</strong> both PTO and<br />
n<strong>on</strong>-PTO operati<strong>on</strong>s in <strong>Utah</strong>.<br />
25. Enter the amount <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>Utah</strong> taxable gall<strong>on</strong>s as shown <strong>on</strong> the IFTA tax return.<br />
26. Subtract line 25 from line 24. If the result is negative, enter ZERO.<br />
27. Subtract line 26 from line 17 to determine the amount <str<strong>on</strong>g>of</str<strong>on</strong>g> refundable PTO gall<strong>on</strong>s<br />
c<strong>on</strong>sumed.<br />
Part C<br />
28. Enter the gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> diesel fuel purchased in <strong>Utah</strong> and dispensed into the<br />
sec<strong>on</strong>dary fuel tank <str<strong>on</strong>g>of</str<strong>on</strong>g> a vehicle when the fuel is used to operate a sec<strong>on</strong>dary<br />
device and is not used to propel the vehicle. Examples <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel that should be<br />
included <strong>on</strong> this line are reefer gall<strong>on</strong>s, fuel c<strong>on</strong>sumed in the n<strong>on</strong>-propulsi<strong>on</strong><br />
engine <str<strong>on</strong>g>of</str<strong>on</strong>g> two engine well work-over rigs, fuel c<strong>on</strong>sumed in the n<strong>on</strong>propulsi<strong>on</strong><br />
engine <str<strong>on</strong>g>of</str<strong>on</strong>g> a two engine cement mixer truck, etc.<br />
NOTE: You must attach receipt copies or a schedule to document all fuel dispensed<br />
into the reefer unit. Include the receipt date and number, vendor, city and state<br />
where fuel was dispensed, gall<strong>on</strong>s dispensed and the total purchase price.<br />
29. Enter the gall<strong>on</strong>s <str<strong>on</strong>g>of</str<strong>on</strong>g> fuel purchased in <strong>Utah</strong> and dispensed in machinery and<br />
equipment that is not required to be registered <strong>for</strong> highway use. Generally, all<br />
machinery and equipment qualifies <strong>for</strong> this exempti<strong>on</strong>, unless it is designed to<br />
operate <strong>on</strong> public roads and is registered.<br />
NOTE: You must attach a list <str<strong>on</strong>g>of</str<strong>on</strong>g> machinery and equipment in <strong>Utah</strong> and undyed<br />
diesel fuel invoices or bulk disbursement tickets which identify the machinery<br />
and equipment into which the fuel was placed.<br />
30. <str<strong>on</strong>g>Refund</str<strong>on</strong>g>able n<strong>on</strong>-highway gall<strong>on</strong>s (add lines 28 and 29).<br />
Part D<br />
31. Total refundable PTO gall<strong>on</strong>s. Enter the gall<strong>on</strong>s from line 27. If you did not<br />
complete Parts A or B, enter ZERO.<br />
32. Enter the refundable n<strong>on</strong>-highway exempt gall<strong>on</strong>s from line 30.<br />
33. Add lines 31 and 32 to determine total refundable exempt gall<strong>on</strong>s.<br />
34. Multiply line 33 by the <strong>Utah</strong> fuel tax rate (from IFTA return) to determine the total<br />
refundable amount.<br />
35. <strong>Fuel</strong> not subject to the <strong>Utah</strong> fuel tax is subject to <strong>Utah</strong> sales and use tax use the<br />
sales tax rate in effect where your business or equipment is located. If you are<br />
not sure <str<strong>on</strong>g>of</str<strong>on</strong>g> the sales tax rate go to website tax.utah.gov/sales or call (801) 297-<br />
2200 or 1-800-622-4335 <strong>for</strong> rate schedules. You may use the following simplified<br />
method to calculate sales and use tax: divide the amount <strong>on</strong> line 34 by the<br />
applicable factor based <strong>on</strong> average tax-free price per gall<strong>on</strong> using the matrix.<br />
Average <str<strong>on</strong>g>Tax</str<strong>on</strong>g>-free Price Range Factor<br />
$1.74 - 2.23<br />
1.60<br />
2.24 - 2.85<br />
1.25<br />
2. 86 - 3. 46<br />
1.03<br />
3. 47 - 3. 96<br />
.90<br />
If you do not use the simplified method, attach a schedule showing how sales<br />
tax was calculated. If you report sales tax <strong>on</strong> your <strong>Utah</strong> sales and use tax return,<br />
enter your account number in the amount field.<br />
36. Net <str<strong>on</strong>g>Refund</str<strong>on</strong>g>. (subtract line 35 from line 34).<br />
Sign and date the <str<strong>on</strong>g>TC</str<strong>on</strong>g>-<str<strong>on</strong>g>922C</str<strong>on</strong>g>. Mail the complete <str<strong>on</strong>g>TC</str<strong>on</strong>g>-<str<strong>on</strong>g>922C</str<strong>on</strong>g> with a copy <str<strong>on</strong>g>of</str<strong>on</strong>g> your IFTA<br />
return and other required documentati<strong>on</strong> to: <strong>Utah</strong> State <str<strong>on</strong>g>Tax</str<strong>on</strong>g> Commissi<strong>on</strong>, 210 N<br />
1950 W, Salt Lake City, UT 84134-0556.